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This Bulgari emerald and diamond necklace is for sale. Photo: WireImage

The great philanthropist Brooke Astor liked to quote Thornton Wilder: “Money is like manure; it’s not worth a thing unless it’s spread around.”

Five years after her death at age 105, she will prove that maxim as Sotheby’s auctions off the contents — in 901 lots — of the late heiress’ home on Park Avenue and her country estate Holly Hill in Westchester. As Astor wished, the proceeds will go to her favorite charities, like the New York Public Library, the Metropolitan Museum of Art and the Animal Medical Center. The auction, taking place Sept. 24 and 25, is expected to generate more than $6.6 million, with the highest priced items — three paintings, including “A Memlook Bey, Egypt” by John Frederick Lewis — likely to fetch $300,000 to $500,000.

Astor’s collection encompassed 14th-century Tibetan figurines, Louis XV chairs and early-19th-century porcelain. A few themes emerged, including jewelry and animals, many of which illustrated her passion for pooches.

“This was that golden age of elegance where you lived with and hosted items that meant something to you, because you looked at them every day,” says Elaine Whitmire, director of single-owner sales at Sotheby’s. “She touched and loved everything.”